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V1709-20 29 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

FOGASA payments must be attributed to the tax year in which the court ruling becomes final

A worker inquired about when to declare payments received from FOGASA for unpaid wages following a court ruling. The DGT has ruled that these must be attributed to the tax year in which the judicial resolution becomes final, rather than the moment the payment is received.

The question raised

Temporal attribution of the amounts received from FOGASA.

The DGT's ruling

Income from employment is attributed to the period in which it becomes due. If the amount depends on a pending judicial resolution, the amounts shall be attributed to the tax period in which the judgment becomes final. In this case, the salaries must be declared in the 2017 financial year through a supplementary tax return, without penalties or late payment interest.

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